IGST Exempted on Diethylcarbamazine (DEC) Tablets Supplied Free of Cost for the National Filaria Control Programme

· IGST raised to 12% from 5% on Goods imported for Petroleum Operations or Coal Bed Methane Operations

[Notification No. 40/2022-Customs dated 13 July 2022]

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and sub-section (12) of section 3, of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely :-

In the said notification,

A. in the Table, -

(i) after for serial number 213 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

(1)	(2)	(3)	(4)	(5)	(6)
“213A	30	Diethylcarbamazine (DEC) Tablets	-	NIL	113”

(ii) against S. No. 404, for the entry in column (5), the entry “12%” shall be substituted;

B. In the Annexure, after entry No. 112, the following shall be inserted, namely –

113.

If the importer furnishes a certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, from an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Health and Family Welfare certifying that the goods are to be supplied free of cost for the National Filaria Control Programme or other Centrally sponsored programme against Filariasis.

2. This notification shall come into force on the 18th day of July, 2022.

[F.No. 190354/172 /2022-TRU]